noun
annual securities report; asset securities report
A formal financial document filed by publicly listed companies in Japan, similar to an annual report (10-K) in the US. Used in legal and business contexts.
上場企業は毎年、有価証券報告書を提出しなければならない。
Listed companies must submit an annual securities report every year.
Compound of 有価証券 (securities) + 報告書 (report). The term is a direct legal designation under the Financial Instruments and Exchange Act of Japan.